Angela, a homeowner in California, has declared a homestead exemption on her primary residence. She owes $30,000 in unpaid federal income taxes. Can the IRS force the sale of her homesteaded property to satisfy the tax lien?
Correct Answer
D) Yes, the federal tax lien takes priority over the California homestead exemption
The California homestead exemption (Code of Civil Procedure §704.730) protects a homeowner's equity from most creditors' claims up to the exemption amount. However, federal tax liens under the Internal Revenue Code take priority over state homestead exemptions. The IRS can force a sale regardless of the California homestead exemption.
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A married couple in California wants to take title to a home in a way that allows the surviving spouse to inherit the other's interest outside of probate AND receive the most favorable income tax treatment on the property's cost basis at death. Which form of ownership best satisfies both goals?
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A grantor conveys California property to a grantee using the phrase 'so long as the property is used as a museum.' The grantee later converts the property to office space. Which type of estate was created, and what is the legal consequence of the conversion?